Hui, Wei You and Rayenda Khresna Brahmana, (2017) Do Malaysian listed companies mitigate climate-change for tax planning? Jurnal Ekonomi Malaysia, 51 (2). pp. 195-203. ISSN 0127-1962
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Abstract
This research aims to examine the relationship between climate-change mitigation (CCM) and tax planning in Malaysian market. 248 listed companies and employing OLS with robust standard errors from six non-financial industries were examined from 2008 to 2014. The findings indicate a significant relationship between climate-change mitigation and tax planning. Furthermore, it is observed that climate-change mitigation has contributed negatively to tax planning. It shows that companies in Malaysian market use climate change mitigation in planning their taxation matter.
| Item Type: | Article |
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| Keywords: | Tax Planning; Climate-change Mitigation |
| Journal: | Jurnal Ekonomi Malaysia |
| ID Code: | 11623 |
| Deposited By: | ms aida - |
| Deposited On: | 25 Apr 2018 00:05 |
| Last Modified: | 25 Apr 2018 00:05 |
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